Company registration number: 05397648
Annual report and unaudited financial statements
for the period ended 30 June 2026
for
KSC (Port Clarence) Limited
Pages for filing with the Registrar
Company registration number: 05397648
KSC (Port Clarence) Limited
Balance sheet
as at 30 June 2026
30 Jun 26 31 Dec 24
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 - 154,346
- 154,346
Current assets
Debtors 404,706 612,146
Cash at bank and in hand 114 5,426
404,820 617,572
Creditors: amounts falling due within one year
(2,199) (274,647)
Net current assets 402,621 342,925
Total assets less current liabilities 402,621 497,271
Creditors: Amounts falling due after more than one year
- (425,000)
NET ASSETS 402,621 72,271
Capital and reserves
Called up share capital 100,000 100,000
Profit and loss account 302,621 (27,729)
TOTAL EQUITY 402,621 72,271
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05397648
KSC (Port Clarence) Limited
Balance sheet - continued
as at 30 June 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms N Thomas, Director
13 July 2026
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KSC (Port Clarence) Limited
Notes to the financial statements
for the period ended 30 June 2026
1 Company information
KSC (Port Clarence) Limited is a private company registered in England and Wales. Its registered number is 05397648. The company is limited by shares. Its registered office is Eco-Option House Lostock Works, Griffiths Road, Northwich, Cheshire, CW9 7XU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
The company ceased trading on 30 June 2026. Accordingly, the directors have prepared these financial statements on a basis other than going concern
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash- generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash- generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit

















3
KSC (Port Clarence) Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 1 (2024 - 1).
4 Intangible assets
Goodwill
£
Cost
At 1 January 2025 2,075,568
Disposals (2,075,568)
At 30 June 2026 -
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KSC (Port Clarence) Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
4 Intangible assets - continued
Amortisation
At 1 January 2025 2,075,568
Eliminated on disposal (2,075,568)
At 30 June 2026 -
Net book value
At 30 June 2026 -
At 31 December 2024 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 7,214,463
Disposals (7,214,463)
At 30 June 2026 -
Depreciation
At 1 January 2025 7,060,117
Charge for period 57,879
Eliminated on disposal (7,117,996)
At 30 June 2026 -
Net book value
At 30 June 2026 -
At 31 December 2024 154,346
6 Parent company
The controlling party is N.A. Thomas from 30 June 2022.
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